SuperStream is the standard way businesses are required to pay Super contributions, including self-managed super fund contributions, to employee super funds. Under SuperStream, both payment details and money are sent electronically using a standard format.SuperStream changes under PayDay Super: Reduces the likelihood of employees’ contributions being rejected by a super fund Provides clearer error messages when a contribution is rejected by a super fund Enables faster payment of contributions Notifies you when important super fund details are changing.

Payday Super: What you need to know

Stay compliant with the new Payday Super changes on the 1st of July 2026.

Monday May 4th, 2026 Business Hub, MYOB Acumatica Payroll

Superannuation is a compulsory system in Australia where employers pay a percentage based on employees’ earnings into a nominated super fund. Payday Super refers to the new legislation that changes the way Australian employers pay Super.

From 1 July 2026, superannuation must be paid at the same time as wages and salaries. These contributions must also reach the employee’s member super fund account within 7 business days of payment. Super will no longer be paid quarterly, and there will be penalties for breach of compliance.

For the latest information, visit the ATO’s website about Payday Super.

What is changing with Payday Super?

There are several notable changes that you need to be aware of about Payday Super. The purpose of these changes is to give employees the benefit of complete payments and regular super growth, bringing greater clarity to delayed or missed payments from employers.

From the 1^st of July 2026:

Superannuation must be paid to an employee’s super fund at the same time as their regular pay (weekly, fortnightly, or monthly).
The superannuation guarantee is calculated based on qualifying earnings (QE), replacing Ordinary Time Earnings (OTE). QE calculations include OTE, salary sacrifice contributions, and other amounts that are currently included in an employee’s salary or wages for super guarantee.
You must report both QE and super liability through Single Touch Payroll (STP) instead of either OTE or super liability.
Payments must be received by the super fund within 7 business days (20 days for new employees).
Super funds have 3 business days to allocate or return contributions, instead of the previous 20. This means you can fix issues quickly and avoid penalties. SuperStream has also been updated to support faster error resolution.

How can I meet Payday Super Compliance?

Payroll technology is essential in supporting your compliance requirements and eliminating manual administration work. Your payroll system should be updated to support Payday Super.

Your system must be able to:

Calculate Qualifying Earnings (QE), instead of Ordinary Time Earnings (OTE). This includes payment of ordinary hours of work, commissions, salary sacrifice amounts, and earnings paid under the expanded definition of an employee (e.g. labour-based contractors).
Report both QE and Super Liability in Single Touch Payroll (STP).
Support faster payments by streamlining approval timing and payment processes, including SuperStream compliance.

MYOB Acumatica Payroll: Compliance updates for Payday Super will be released in May and June of 2026, so that you are ready before the 1^st of July deadline. For more information about the changes, read the release notes.

MYOB Exo Employer Services: For businesses that have opted to extend MYOB Exo Payroll beyond its End of Life, a Payday Super compliance release will be included in the annual release. This will be available for installation in mid-June 2026 and will include:

A new STP QE screen to include or exclude pay items.
Updated STP reporting to automatically include year-to-date QE amounts.
A new annual maximum superannuation contribution, automatically applied (similar to the previous quarterly limit).

Important: Please note that MYOB Exo Employer Services does not support reporting of Foreign Earnings Income (FEI) to the ATO via STP. From 1 July 2026:

The ATO will no longer support manual reporting of FEI
There is no workaround available in MYOB Exo Payroll

If you have an ongoing FEI requirement, you will need to move to a new payroll system.

Please also note that from 30 June 2027, MYOB will stop all compliance updates to Exo Employer Services. As this product is end-of-life, we strongly recommend upgrading to MYOB Acumatica Payroll as soon as possible.

What you need to do in MYOB Acumatica Payroll

To help you stay compliant with the new Payday Super rules, changes will be made to several screens inside MYOB Acumatica Payroll. Please note that employers are responsible for making sure that the system is set up correctly. Our team can assist in this setup if required:

Before July 1, review your pay items and make sure they are flagged as Liable for Qualifying Earnings (QE), and Liable for Superannuation (SG) as per ATO guidelines. You can do this on the Pay Item Liabilities screen once upgraded to the required version.
Make sure you submit all superannuation payments within 7 business days after each regular pay run.
There are rare circumstances where a pay item may need to be flagged as Liable for Superannuation (SG) but not Liable for Qualifying Earnings (QE); however, in most cases, you will need to tick both boxes.

While the ATO has advised that its enforcement focus will be on employers who make no genuine attempt to comply, you may still be liable for penalties known as Super Guarantee Charges (SGC) if you fail to pay superannuation in full, on time, and to the correct fund. they will be focusing enforcement on employers who make no attempt to do the right thing, if you fail to pay the super guarantee in full, on time, and to the right fund, you may be liable for penalties called super guarantee charges (SGC).

If you are using the Small Business Superannuation Clearing House (SBSCH) to manage superannuation payments, you will need to transition to another clearing house. The SBSCH will close on the 30^thof June 2026.

Frequently Asked Questions

Reach out to our team if you have any questions about managing Payday Super compliance or upgrading your payroll system.

How to calculate Qualified Earnings (QE)?

Qualifying Earnings (QE) include Ordinary Time Earnings (OTE), salary sacrifice contributions, and other amounts currently treated as salary or wages for Super Guarantee purposes, such as commissions and earnings paid under the expanded definition of an employee (for example, labour‑based contractors).

For many employers, the new concept of QE doesn’t change the amount of SG you are currently paying for your employees. For more information about QE and calculating super guarantees, visit the ATO website.

How does Payday Super affect Single Touch Payroll?

Single Touch Payroll (STP) is an ATO reporting requirement that requires employers to report salaries and wages, PAYG withholding, and superannuation information directly to the Australian Tax Office through their payroll software. STP has been mandatory for all Australian employers since 1 July 2019.

Payday Super changes your Single Touch Payroll (STP) reporting requirements. From 1 July 2026, employers will be required to report both Qualifying Earnings (QE) and the total superannuation liability through STP. It is important that your payroll software is both STP‑compliant and capable of supporting payday‑based superannuation reporting to meet these requirements.

MYOB Acumatica Payroll delivers full compliance with the added convenience of a built‑in superannuation clearing house. With just a few clicks, super payments can be seamlessly submitted directly from the system. This eliminates manual processes, external file creation, and the need to log into third‑party clearing houses. It is a more efficient way to manage superannuation obligations.

What is the Super Guarantee Charge (SGC)?

Employers who fail to pay superannuation guarantee amounts in full and on time are liable to pay the Super Guarantee Charge (SGC). The ATO calculates an employer’s SGC and sends the employer an assessment of SGC.

Under the Payday Super rules, an employer’s SGC is calculated and assessed by the ATO for each QE day (payday). No longer will the ATO be relying on the employer to complete a Superannuation Guarantee Charge form. Instead they will automatically assess the employer’s SGC liability after each payday, so it is important to get it right the first time by using modern payroll software.

The SGC is made up of 4 components:

The total of the individual final SG shortfalls
The sum of all individual notional earnings components
Any administrative uplift amount
The total of the choice loadings (if any).

What is SuperStream?

SuperStream is the standard way businesses are required to pay Super contributions, including self-managed super fund contributions, to employee super funds. Under SuperStream, both payment details and money are sent electronically using a standard format.

SuperStream changes under PayDay Super:

Reduces the likelihood of employees’ contributions being rejected by a super fund
Provides clearer error messages when a contribution is rejected by a super fund
Enables faster payment of contributions
Notifies you when important super fund details are changing.

Will I need to change clearing house?

This will depend on the clearing house. Businesses using the Small Business Superannuation Clearing House (SBSCH) will need to move to an alternative clearing house before the 1^st of July, 2026, as the SBSCH is closing on 30^th June, 2026.

A clearing house streamlines the process of paying multiple super funds at one time. Previously, clearing houses were allowed more time to process payments, but they will face increased pressure for faster payments under Payday Super.

Common risk signs that may require a change of clearing house include:

Manual file uploads
Cut‑off times not aligned to payroll schedules
Slow employer‑to‑fund distribution
Limited error visibility

Your clearing house should support full SuperStream compliance, allowing employers to make a single electronic payment for multiple employees. It should enable high-frequency payments, SuperStream messaging for information on your superannuation processing, and automated reconciliation and error handling.

MYOB Acumatica Payroll supports a built‑in, SuperStream-compliant superannuation clearing house. You can seamlessly submit super payments directly from the system with little manual intervention.

Next Steps

We will continue to provide guidance as the MYOB upgrades are released. If you would like help reviewing your payroll setup ahead of July 2026, or wish to ask any questions about Payday Super, please get in touch. Email payroll@kilimanjaro-consulting.comor call 1300 857 464 (AU) or 0800 436 774 (NZ). NB: Payday Super requirements only apply to Australian employees.